6、不可忽视的个税申报

6、不可忽视的个税申报

这周，美国总部派一个名叫Brown的美国人来中国负责运营监督。Brown是第一次被外派到亚洲，有些水土不服，刚到北京第二天就病倒了。隔天一早他就打电话给Johnson，要求请两天的病假，可能要下周才能来公司上班了。因为Brown刚到中国，公司还没给他招assistant（助理），他的一些需要协助的事务就临时由Nancy来处理了。Brown请了病假，Nancy自然就特别忙碌。

中午时分，税务局涉外分局打来电话，要Brown过去参加一个personal income tax seminar（个人所得税讲座），他本人既然不在，就只能由Nancy来替他参加这个seminar了。

像Innovo这样的跨国企业，本地员工和外籍员工都有，薪酬体系也相应有所区别，以前一直听人讲，老外在中国收入高，福利好，但是要交的税也不少。今天正好利用这个机会，Nancy要弄明白这到底是怎么回事。她先在网上搜索了一下中国对外籍在华员工的税收政策规定，发现American Embassy（美国使馆）的website上有非常简洁清晰的介绍：

China has a multi-tiered system of tax liabilities for foreigners. There are different rules and regulations which are applied depending on the period of time you have worked in China and whether your home country has a double tax treaty with China.

There are different categories of expatriates working and living in China and different rules are applied. It is the obligation for new-to-China expatriates with full time employment here to make sure that they are in compliance, otherwise fines can be levied and passports censured. New comers need to obtain a work visa, residence permit, and register for tax upon commencing or signing contracts.

看了这段文字，Nancy才知道外籍员工的tax rate（缴税额度）不仅和他们在中国工作的时间长短有关系，还和其所在国的tax policy（税收政策）是否和中国相关政策挂钩有关系。依法纳税也是他们的liability（义务），逃税漏税等行为都会受到punishment（惩罚）。

看看时间，还有半个小时就应该出发了，Nancy拿出了笔记本，把她在seminar上想要了解的问题一一列出来，以便到时候不遗漏要点。

　　Preparation for the Seminar

Make a list of questions you want to raise.

Be ready to make discussions.

Take notes for later reference.

在讲座上，主讲人在对外企职员个人所得税的相关规定作了基本的介绍之后，便让大家自由提问。

How is personal income tax calculated?

For people working in China, the taxable income is the balance of their monthly income after deducting RMB 800. For person recruited from outside China, the taxable income is the balance of their monthly income after deducting RMB 4,000. The IIT (Individual Income Tax) rates range from 5％ to 45％ at 9 progressive levels.

I am from a country outside China and have been employed to work in China. I travel to other countries a lot, will I be taxed as well?

If you derive income and work in the mainland for over 183 days, you are liable to individual income tax in China. Non-resident taxpayers refer to foreign nationals who have resided in China for less than a year. They are required to pay individual income tax to the Government only on incomes from sources within China.

Is there any category in the personal income that are deductible for tax?

For foreign workers who are eligible for individual income tax concessions, some categories of allowances might be deductible for tax purpose. These include housing allowance, meal allowance, travel allowance at reasonable levels, etc..

在这一阶段，Nancy特别注意了主讲人是怎样回答大家的提问的。他用词简洁准确，表达层次分明，回答全面到位，还用了列数字、作比较和举例子等方法来把抽象的定义解释清楚。作为讲座的主讲人，在回答听众的问题时，应该做到：

Be concise and clear.

Use numbers if they are of help.

Explain with comparison.

Specific examples are necessary.

回到公司，Nancy把今天seminar上讲到的内容又重新整理了一遍，并把主讲人分发的材料scan and save（扫描并保存）到电脑里。以附件的形式发给Brown。并在邮件的结尾加了一句，I hope you feel better soon.（祝你早日康复。）半个小时以后，她竟然接到了Brown的回复邮件：“Thank you very much, Nancy. You did a great job! However, I am still feeling bad. Hope to see you all next week!” Nancy以为Brown此刻一定是病怏怏地躺在床上，没想到他这么快就回复了邮件，便不禁对这个老外的工作态度肃然起敬。看来这个从总部派来的总监将会很快发挥作用。